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STOCKHOLDERS' EQUITY (Tables) | 12 Months Ended
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Dec. 31, 2019
Stockholders' Equity Note [Abstract] |
Schedule of Reconciliation of the Changes in Stockholders' Equity | A reconciliation of the changes in stockholders' equity for 2019, 2018, and 2017 is provided below:
(Dollars in millions) | Common Stock at Par Value |  | Additional Paid-in Capital |  | Retained Earnings |  | Accumulated Other Comprehensive Income (Loss) |  | Treasury Stock at Cost |  | Total Eastman Stockholders' Equity |  | Noncontrolling Interest |  | Total Equity
Balance at December 31, 2016 | $ | 2 |  |  | $ | 1,915 |  |  | $ | 5,721 |  |  | $ | (281 | ) |  | $ | (2,825 | ) |  | $ | 4,532 |  |  | $ | 76 |  |  | $ | 4,608 |
Net Earnings | — |  |  | — |  |  | 1,384 |  |  | — |  |  | — |  |  | 1,384 |  |  | 4 |  |  | 1,388 |
Cash Dividends (1) | — |  |  | — |  |  | (303 | ) |  | — |  |  | — |  |  | (303 | ) |  | — |  |  | (303 | )
Other Comprehensive Income | — |  |  | — |  |  | — |  |  | 72 |  |  | — |  |  | 72 |  |  | — |  |  | 72 |
Share-Based Compensation Expense (2) | — |  |  | 52 |  |  | — |  |  | — |  |  | — |  |  | 52 |  |  | — |  |  | 52 |
Stock Option Exercises | — |  |  | 22 |  |  | — |  |  | — |  |  | — |  |  | 22 |  |  | — |  |  | 22 |
Other | — |  |  | (6 | ) |  | — |  |  | — |  |  | — |  |  | (6 | ) |  | 1 |  |  | (5 | )
Share Repurchase | — |  |  | — |  |  | — |  |  | — |  |  | (350 | ) |  | (350 | ) |  | — |  |  | (350 | )
Distributions to noncontrolling interest | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (4 | ) |  | (4 | )
Balance at December 31, 2017 | $ | 2 |  |  | $ | 1,983 |  |  | $ | 6,802 |  |  | $ | (209 | ) |  | $ | (3,175 | ) |  | $ | 5,403 |  |  | $ | 77 |  |  | $ | 5,480 |
Cumulative Effect of Adoption of New Accounting Standards (3) | — |  |  | — |  |  | 16 |  |  | — |  |  | — |  |  | 16 |  |  | — |  |  | 16 |
Net Earnings | — |  |  | — |  |  | 1,080 |  |  | — |  |  | — |  |  | 1,080 |  |  | 4 |  |  | 1,084 |
Cash Dividends (1) | — |  |  | — |  |  | (325 | ) |  | — |  |  | — |  |  | (325 | ) |  | — |  |  | (325 | )
Other Comprehensive (Loss) | — |  |  | — |  |  | — |  |  | (36 | ) |  | — |  |  | (36 | ) |  | — |  |  | (36 | )
Share-Based Compensation Expense (2) | — |  |  | 64 |  |  | — |  |  | — |  |  | — |  |  | 64 |  |  | — |  |  | 64 |
Stock Option Exercises | — |  |  | 18 |  |  | — |  |  | — |  |  | — |  |  | 18 |  |  | — |  |  | 18 |
Other (4) | — |  |  | (17 | ) |  | — |  |  | — |  |  | — |  |  | (17 | ) |  | (1 | ) |  | (18 | )
Share Repurchase | — |  |  | — |  |  | — |  |  | — |  |  | (400 | ) |  | (400 | ) |  | — |  |  | (400 | )
Distributions to noncontrolling interest | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (5 | ) |  | (5 | )
Balance at December 31, 2018 | $ | 2 |  |  | $ | 2,048 |  |  | $ | 7,573 |  |  | $ | (245 | ) |  | $ | (3,575 | ) |  | $ | 5,803 |  |  | $ | 75 |  |  | $ | 5,878 |
Cumulative Effect of Adoption of New Accounting Standards (5) | — |  |  | — |  |  | (20 | ) |  | 20 |  |  | — |  |  | — |  |  | — |  |  | — |
Net Earnings | — |  |  | — |  |  | 759 |  |  | — |  |  | — |  |  | 759 |  |  | 3 |  |  | 762 |
Cash Dividends (1) | — |  |  | — |  |  | (347 | ) |  | — |  |  | — |  |  | (347 | ) |  | — |  |  | (347 | )
Other Comprehensive Income | — |  |  | — |  |  | — |  |  | 11 |  |  | — |  |  | 11 |  |  | — |  |  | 11 |
Share-Based Compensation Expense (2) | — |  |  | 59 |  |  | — |  |  | — |  |  | — |  |  | 59 |  |  | — |  |  | 59 |
Stock Option Exercises | — |  |  | 9 |  |  | — |  |  | — |  |  | — |  |  | 9 |  |  | — |  |  | 9 |
Other (4) | — |  |  | (11 | ) |  | — |  |  | — |  |  | — |  |  | (11 | ) |  | — |  |  | (11 | )
Share Repurchase | — |  |  | — |  |  | — |  |  | — |  |  | (325 | ) |  | (325 | ) |  | — |  |  | (325 | )
Distributions to noncontrolling interest | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (4 | ) |  | (4 | )
Balance at December 31, 2019 | $ | 2 |  |  | $ | 2,105 |  |  | $ | 7,965 |  |  | $ | (214 | ) |  | $ | (3,900 | ) |  | $ | 5,958 |  |  | $ | 74 |  |  | $ | 6,032 |
(1) | Cash dividends includes cash dividends paid and dividends declared, but unpaid.
(2) Share-based compensation expense is the fair value of share-based awards.
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block] |
| For years ended December 31,
(In millions, except per share amounts) | 2019 |  | 2018 |  | 2017
Numerator |  |  |  |  |
Net earnings attributable to Eastman | $ | 759 |  |  | $ | 1,080 |  |  | $ | 1,384 |
Denominator |  |  |  |  |
Weighted average shares used for basic EPS | 137.4 |  |  | 141.2 |  |  | 144.8 |
Dilutive effect of stock options and other award plans | 1.1 |  |  | 1.7 |  |  | 1.3 |
Weighted average shares used for diluted EPS | 138.5 |  |  | 142.9 |  |  | 146.1 |
EPS (1) |  |  |  |  |
Basic | $ | 5.52 |  |  | $ | 7.65 |  |  | $ | 9.56 |
Diluted | $ | 5.48 |  |  | $ | 7.56 |  |  | $ | 9.47 |
(1) EPS is calculated using whole dollars and shares.
Schedule of Shares of Common Stock Issued |
| For years ended December 31,
| 2019 |  | 2018 |  | 2017
Balance at beginning of year | 219,140,523 |  |  | 218,369,992 |  |  | 217,707,600 |
Issued for employee compensation and benefit plans | 498,123 |  |  | 770,531 |  |  | 662,392 |
Balance at end of year | 219,638,646 |  |  | 219,140,523 |  |  | 218,369,992 |
Schedule of Accumulated Other Comprehensive Income (Loss) | Accumulated Other Comprehensive Income (Loss)
(Dollars in millions) | Cumulative Translation Adjustment |  | Benefit Plans Unrecognized Prior Service Credits |  | Unrealized Gains (Losses) on Cash Flow Hedges |  | Unrealized Losses on Investments |  | Accumulated Other Comprehensive Income (Loss)
Balance at December 31, 2017 | $ | (296 | ) |  | $ | 136 |  |  | $ | (48 | ) |  | $ | (1 | ) |  | $ | (209 | )
Period change | (13 | ) |  | (30 | ) |  | 7 |  |  | — |  |  | (36 | )
Balance at December 31, 2018 | (309 | ) |  | 106 |  |  | (41 | ) |  | (1 | ) |  | (245 | )
Period change (1) | 45 |  |  | — |  |  | (14 | ) |  | — |  |  | 31 |
Balance at December 31, 2019 | $ | (264 | ) |  | $ | 106 |  |  | $ | (55 | ) |  | $ | (1 | ) |  | $ | (214 | )
Schedule of Components of Comprehensive Income (Loss) Before Tax and Net of Tax Effects | Components of total other comprehensive income (loss) recorded in the Consolidated Statements of Earnings, Comprehensive Income and Retained Earnings are presented below, before tax and net of tax effects:
| For years ended December 31,
| 2019 |  | 2018 |  | 2017
(Dollars in millions) | Before Tax |  | Net of Tax |  | Before Tax |  | Net of Tax |  | Before Tax |  | Net of Tax
Change in cumulative translation adjustment | $ | 45 |  |  | $ | 45 |  |  | $ | (13 | ) |  | $ | (13 | ) |  | $ | 85 |  |  | $ | 85 |
Defined benefit pension and other postretirement benefit plans: |  |  |  |  |  |  |  |  |  |  |  |
Amortization of unrecognized prior service credits included in net periodic costs | (39 | ) |  | (29 | ) |  | (40 | ) |  | (30 | ) |  | (43 | ) |  | (27 | )
Derivatives and hedging: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain (loss) during period | (27 | ) |  | (20 | ) |  | 30 |  |  | 22 |  |  | 11 |  |  | 7 |
Reclassification adjustment for (gains) losses included in net income, net | 20 |  |  | 15 |  |  | (20 | ) |  | (15 | ) |  | 11 |  |  | 7 |
Total other comprehensive income (loss) | $ | (1 | ) |  | $ | 11 |  |  | $ | (43 | ) |  | $ | (36 | ) |  | $ | 64 |  |  | $ | 72 |
For additional information regarding the impact of reclassifications into earnings, refer to Note 9, "Derivative and Non-Derivative Financial Instruments", and Note 10, "Retirement Plans".

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